Section 511.360  Violations

Any purchaser or delivering supplier who is required to but fails to make a return, or who makes a fraudulent return, or who willfully violates any other provision of the Law or any rule or regulation of the Department for the administration and enforcement of the Law, is guilty of a business offense and, upon conviction thereof, shall be fined not less than $750 nor more than $7,500.  [35 ILCS 640/2-16]

(Source:  Added at 48 Ill. Reg. 17635, effective November 22, 2024)